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DECISION No

DECISION No. 64/2003/QD-BTC OF MAY 5, 2003 AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADINGS No. 2709 AND 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate brackets prescribed in the Import Tariff according to the list of taxable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;

At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of commodity items under Headings No. 2709 and 2710 prescribed in the Finance Minister’s Decision No. 162/2002/QD-BTC of December 26, 2002 and Decision No. 46/2003/QD-BTC of April 9, 2003 into new ones as follows:

Code number

Description of commodity groups/items

Tax rate (%)

Heading

Subheading

2709

Petroleum oils and oils obtained from bituminous minerals, crude

2709

00

10

Crude (Petroleum) oils

15

2709

00

20

- Condensate

5

2709

00

90

- Other

15

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, excluding waste oils:

2710

11

- - Light oils and preparations:

2710

11

11

- - - Lead petrol for engines, of high-grade type

30

2710

11

12

- - -Non-lead petrol for engines, of high-grade type

30

2710

11

13

- - - Lead petrol for engines, of common type

30

2710

11

14

- - - Non-lead petrol for engines, of common type

30

2710

11

15

- - - Other lead petrol for engines

30

2710

11

16

- - - Other non-lead petrol for engines

30

2710

11

17

- - - Aircraft gasoline

15

2710

11

21

- - - White spirit

10

2710

11

22

- - - Solvent petrol with a low content of aroma, under 1%

10

2710

11

23

- - - Other solvent petrol

10

2710

11

24

- - - Naptha, reformate and other preparations for preparing petrol

30

2710

11

25

- - - Other light oils

30

2710

11

29

- - - Other

30

2710

19

- - Other:

- - - Medium oils (with average boiling range) and preparations:

2710

19

11

- - - - Lighting kerosene

15

2710

19

12

- - - - Other kerosene, including vaporized oils

15

2710

19

13

- - - - Jet fuel, with a flash point at 230C or higher

20

2710

19

14

- - - - Jet fuel, with a flash point at under 230C

20

2710

19

15

- - - - Straight-circuit paraffin

10

2710

19

19

- - - - Other medium oils and preparations

- - - Other:

10

2710

19

21

- - - - Original oil for preparing lubricants

10

2710

19

22

- - - - Lubricating oils used for aircraft engines

5

2710

19

23

- - - - Other lubricating oils

20

2710

19

24

- - - - Lubricating grease

10

2710

19

25

- - - - Oil used in hydraulic arresters (brake oil)

3

2710

19

26

- - - - Transformer oil or oil for circuit breakers

10

2710

19

27

- - - - Diesel fuel for high-speed engines

10

2710

19

28

- - - - Other diesel fuel

10

2710

19

29

- - - - Other fuel oil

5

2710

19

30

- - - - Other

- Waste oils:

10

2710

91

00

- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)

20

2710

99

00

- - Other

20

Article 2.- This Decision takes implementation effect and applies to the import goods declarations already submitted to the customs offices as from May 6, 2003. All previous stipulations contrary to this Decision are hereby annulled.

For the Minister of Finance

Vice Minister
TRUONG CHI TRUNG